N338566
CLA-2-87:OT:RR:NC:N2:201
Erick Kim
TRK Customs Service Inc.
1300 Valley Alley Vista Drive #100
Diamond Bar, California 91765
RE: The tariff classification of Electric Go-Karts from China
Dear Mr. Kim:
In your letter dated March 1, 2024, you requested a tariff classification ruling on behalf of your client, SC Autosports LLC DBA Kandi America, Dallas Texas
You state that your customer imports these products from China.
The first item under consideration has been identified as Model E1000KK. It is an electric utility vehicle, cooled by forced air. The dimensions are 1830mm (length) x 1305mm (width) x 1325mm (height), wheelbase 1230mm, track width of 1145/935mm, minimum ground clearance of 135mm. It has a maximum speed of 24km/h, maximum range of 24km, and transmission speed ratio of 10:1. The gross weight is 150kg. The front tires are 16x8-7, and the rear tires are 18x9.5-8. It has disk brakes and iron wheel hubs. It has a battery pack of 48v 30ah with 48v 5a charger. The output power is 1,000 Watts.
The second item under consideration has been identified as model E3000KK. It is an electric utility vehicle, cooled by forced air. The dimensions are 2520mm (length) x 1605mm. (width) x 1450mm (height), wheelbase 1715mm, track width of 1440/1250mm, minimum ground clearance of 150mm. It has the maximum speed of 30km/h, maximum range of 40km, and transmission speed ratio of 8:1:1. The gross weight is 360 kg. It has disk brakes and iron wheel hubs. The front tire is 21x7-10, and the rear tires are 22x10-10. It has a battery pack of 72v 52.5ah with 90-265VAC 13A charger. The output power is 3,000 Watts.
The third item under consideration has been identified as model E3000KB. It is an electric utility vehicle, cooled by forced air. The dimensions are 2520mm (length) x 1700mm (width) x 1405mm (height), wheelbase 1735mm, track width of 1500/1250mm, minimum ground clearance of 150mm. It has the maximum speed of 30km/h, maximum range of 40km, and transmission speed ratio of 8:1:1. The gross weight is 329 kg. It has disk brakes and iron wheel hubs. The front tires are 21x7-10, and the rear tires are 22x10-10. It has a battery pack of 72v 52.5ah with 90-265VAC 13A charger. The output power is 3,000 Watts.
In your ruling you suggest classification of model E1000KK under 8703.10.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for golf carts and similar vehicles. You state that the Go-Kart is similar to golf carts and thus should be classified there. We agree. Under current NHTSA interpretations and regulations, golf cars and other similar vehicles are incapable of exceeding 20 miles per hour. You state that article is capable of speeds not exceeding 20 miles per hour.
The applicable subheading for model E1000KK will be 8703.10.5060, HTSUS, which provides for Motor cars and other motor vehicles principally designed for the transport of persons , including station wagons and racing cars: Vehicles specially designed for traveling on snow; golf carts and similar vehicles: Other: Other. The rate of duty will be 2.5%. ad valorem.
In your request, you suggest models E3000KK and E3000KB will be 8703.90.0100, HTSUS. We Agree.
The applicable subheading for model E3000KK and model E3000KB will be 8703.90.0100, HTSUS), which provides for Motor cars and other motor vehicles principally designed for the transport of persons: Other vehicles, with only electric motors for propulsion: Other. The rate of duty will be 2.5% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 8703.90.0100, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.01, in addition to subheading 8703.90.0100, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies 301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current.
Please note the holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Matthew Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division